With a Net Income of $19,892.50, and an Operating Leverage of 7.54, will a 23% increase in sales revenue produce a 173.42% increase in net income? 0.23 * the operating leverage of 7.54 = 173.42%. Therefore, net income would increase to $54,306.53. $19,892.50 + ($19,892.50 * 1.73) = $54,306.53